With more than 30 years of experience in actuarial consulting, this expert provides expertise in pension valuation and employee benefit plan analysis, with a focus on retirement and pension plans. This expert has prior experience providing consultation, deposition, and courtroom testimony in matters involving pension plan administration, valuation issues, and regulatory requirements. The expert’s work includes actuarial valuation and plan design for qualified retirement plans such as defined benefit, defined contribution, profit sharing, and 401(k) plans, as well as pension calculations and preparation and submission of plan documents to the Internal Revenue Service. Additional expertise includes accounting valuations under FASB and GASB standards, evaluation of tax implications for qualified and non-qualified plans, and analysis of multiemployer plans, including withdrawal liability, collective bargaining agreements, and zone certifications. Experience also includes plan terminations, PBGC coverage evaluation, and preparation and review of regulatory filings such as Form 5500 and actuarial certifications. This expert has led an actuarial consulting practice as owner and president, delivering services to clients ranging from small plans to large organizations and interacting with regulatory agencies including the IRS, Department of Labor, and PBGC. The expert holds a Bachelor of Science in Mathematics and maintains credentials as an Enrolled Actuary (EA), Member of the American Academy of Actuaries (MAAA), Member of the Society of Pension Actuaries (MSPA), and Fellow of the Conference of Consulting Actuaries (FCA).